1. Visit official website, Guangdong Electronic Taxation Bureau, and complete account registration and real-name authentication;
2. Self-employed individuals log in as natural persons and enterprises log in as enterprises;
3. After logging in, enter tax matters and select ordinary electronic invoices;
4. Click on the new invoice and fill in the necessary information as required;
5. Select the tax bureau where the corresponding business is located;
6. Enter payer information, including enterprise name, tax number, bank account, etc.
7. Fill in the payee information;
8. Select the transportation item in the billing item and select the applicable situation;
9. Select the stamp duty of the transportation contract;
10. After invoicing is completed, the electronic invoice will be saved on the platform for query, printing and downloading.
Basic concepts of electronic invoice:
1. Definition of electronic invoice: An electronic invoice refers to a electronic certificate with legal effect and financial voucher function, which stores invoice information electronically;
2. Features of electronic invoices: Electronic invoices are easy to forge, save, transmit and process.
3. Types of electronic invoices: According to usage scenarios and billing entities, electronic invoices can be divided into VAT electronic ordinary invoices and VAT electronic special invoices.
4. Scope of use of electronic invoices: electronic invoices are suitable for various trading activities such as commodity sales and service provision;
5. Legal effect of electronic invoice: Electronic invoice and paper invoice have the same legal effect and can be used as the basis for tax declaration and financial accounting.
To sum up, the invoicing process of Guangdong electronic invoice includes visiting official website for registration and certification, logging in to select invoice type, filling in invoice and payer information, selecting business tax bureau and transportation project, and calculating stamp duty. After the final billing, you can query and download the electronic invoice on the platform.
Legal basis:
Electronic Commerce Law of the People's Republic of China
Article 14
When selling goods or providing services, e-commerce operators shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.
Announcement of Liaoning Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China on the pilot work of receiving electronic invoices in an all-round way.
second
The legal effect and basic use of the "all-electricity" invoice are the same as those of the existing paper invoice. Among them, the "all-electricity" invoice with the words "special VAT invoice" has the same legal effect and basic use as the existing special VAT invoice; The "all-electricity" invoice printed with the words "ordinary invoice" has the same legal effect and basic use as the existing ordinary invoice.